Doha GMT +3
EY Street address:
Mail address: 24th Floor, Burj al Gassar
P.O. Box 164
Majlis Al Taawon Street
Doha Westbay
Qatar Doha Qatar
Executive and immigration contacts
Fareed Patel +974 4457-4220
Fax: +974 4441-4649
Email: fareed.patel@qa.ey.com
Ahmed Eldessouky +974 4457-4203
Fax: +974 4441-4649
Email: ahmed.f.eldessouky@qa.ey.com
Roman Gusev +973 3365-1121
Email: roman.gusev@bh.ey.com
A. Income tax
Qatar does not levy personal income taxes on employee earnings. Employer-provided allowances provided as part of employment income to local and expatriate employees are not taxable for income tax and social security purposes.
Partnerships consisting of individuals, as well as individuals car rying on business as professionals or sole traders, are taxed on net business income at the corporate income tax rate of 10%.
Capital gains on the disposal of real estate and securities derived by individuals are exempt if the assets are not part of the indi vidual’s taxable activity.
Dividends and capital gains derived from shares of companies listed on the Qatar Stock Exchange are also exempt from local tax.
Individuals are considered resident in Qatar in any of the following circumstances:
• They have a permanent home in Qatar.
• They are physically present in Qatar for 183 days or more dur ing a calendar year.
• Their center of vital interests is in Qatar.
Qatar Financial Centre. There is no personal income tax levied to employees under the Qatar Financial Centre (QFC).
B. Estate and gift taxes
Qatar does not levy estate or gift taxes.
Income from succession and inheritances falls outside of the scope of the local tax law.
C. Social security
Qatar does not levy any social security taxes on foreign employ ees. However, employers required to make pension contributions
for Qatari employees. The Qatari employee’s and employer’s shares in monthly contributions to the fund are 5% and 10% of the employee’s basic pay, respectively.
QFC. There are no social security provisions for expatriate employees under the QFC. The QFC Employment Law does not mandate minimum or specific end-of-service benefits. For Qatari employees, similar to the requirements in the State, the employer is required to register with the General Retirement and Social Insurance Authority for the social security and pension fund contributions.
D. Tax treaties
Qatar has entered into double tax treaties with the following juris dictions.
Albania Isle of Man Portugal Algeria Italy Poland
Armenia Japan Romania Austria Jersey Russian Federation
Azerbaijan Jordan San Marino
Barbados Kazakhstan Senegal Belarus Kenya Serbia Bermuda Korea (South) Seychelles
Brunei Darussalam Kyrgyzstan Singapore Bulgaria Latvia Slovenia China Mainland Lebanon South Africa Croatia Luxembourg Spain Cuba Malaysia Sudan Cyprus Malta Sri Lanka Ecuador Mauritius Switzerland France Mexico Syria Georgia Monaco Tunisia Greece Morocco Turkey Guernsey Nepal Ukraine
Hong Kong SAR Netherlands United Hungary North Macedonia Kingdom India Norway Venezuela Indonesia Pakistan Vietnam Iran Panama Yemen Ireland Philippines
Qatar is negotiating double tax treaties with the following juris dictions.
Bangladesh Ethiopia Montenegro Belgium Fiji Nigeria
Benin Gambia Paraguay Bosnia and Germany Peru
Herzegovina Iceland Thailand Egypt Libya Turkmenistan
Eritrea Lithuania Uzbekistan Estonia Mauritania
Note: For information regarding immigration and visas in the QFC, see Section I.
E. Temporary visas
All visitors to Qatar, with the exception of nationals of the Gulf Cooperation Council (GCC) states, excluding Bahrain, Saudi Arabia and the United Arab Emirates, must obtain valid entry visas. Completed visa application forms may be submitted to the immigration authority in Qatar or to Qatari embassies abroad. Visa applications (including applications for business visas) may also be submitted online to the government visa service at www. gov.qa.
Business visas, which are valid for one month, are granted to visitors for business purposes. Only companies that are approved by the Qatar immigration authorities may sponsor and apply for business visas. Entry into Qatar on a business visa requires a preapplication in Qatar. This rule applies to all nationalities. A copy of the business visa is required on arrival at the port of entry. Business visas may be renewed for an additional two months. Tourist visas, which are valid for 14 days, are granted to visitors on application if the visitor has a confirmed booking with one of the recognized hotels in the country. Visitors must stay at the hotel through which the visa is obtained. In general, most visitors must apply for a tourist visa before travel to Qatar. However, residents of certain specified jurisdictions are permitted to travel to Qatar without obtaining an entry visa before traveling and may obtain a tourist visa at any port of entry in Qatar.
Nationals from the following jurisdictions (subject to change and, accordingly, must be confirmed at the time of travel) are eligible to obtain a single- or multiple-entry visitor visa for tourism on arrival to Qatar, valid for one month from the date of entry, which can be extended for an additional period of 30 days.
Andorra Georgia Pakistan* Australia Guyana Panama Azerbaijan Hong Kong Paraguay
Belarus SAR Peru Bolivia India Russian Federation Bosnia and Ireland Rwanda
Herzegovina* Japan San Marino Brazil Kazakhstan Singapore Brunei Korea (South) South Africa Darussalam Lebanon Suriname
Canada Maldives Thailand
Chile Mexico United Kingdom
China Mainland Moldova United States
Colombia Monaco Uruguay
Costa Rica New Zealand Vatican City Cuba North Macedonia Venezuela Ecuador
* Nationals of this jurisdiction can enter Qatar visa-free and spend up to 30 days in Qatar, with single or multiple entries and with an option to extend for another 30 days, if certain conditions are met.
Nationals from the following jurisdictions (subject to change and, accordingly, must be confirmed at the time of travel) are eligible to obtain a single- or multiple-entry visitor visa for tourism on arrival to Qatar, valid for up to 90 days.
Antigua and Finland Norway
Barbuda France Poland Argentina Germany Portugal
Austria Greece Romania Bahamas Hungary Serbia
Belgium Iceland
Seychelles
Bulgaria Italy Slovak Republic
Croatia Latvia Slovenia Cyprus Liechtenstein Spain
Czech Republic Lithuania Sweden
Denmark Luxembourg Switzerland
Dominican Malaysia Turkey Republic Malta Ukraine Estonia Netherlands
Visitors’ visas for stays of up to three months may be obtained on application by a sponsor residing in Qatar. The sponsor may be a company registered in Qatar or an expatriate who resides and works in Qatar. This type of visa may be extended for an addi tional three months. Citizens and residents of GCC member states do not require visitors’ visas. On arrival in Qatar, they are granted visas valid for up to one month.
F. Work visas
Foreign nationals may work in Qatar only if they have valid employment contracts sponsored by companies resident in Qatar. An employment (work) visa is issued only if the applicant’s employment contract is approved by the Ministry of Administrative Development, Labor and Social Affairs.
Foreign nationals may work only for the particular company that sponsors them. A transfer of employment from one sponsor to another requires the approval of the Department of Immigration at the Ministry of Interior (MOI).
Under the provisions of the Immigration Law, which became effective as of December 2016, a foreign national does not have to leave the country after the expiration of a fixed-term contract and before taking up a new contract in the state. If the foreign national leaves the country, the visa will be canceled and a new visa will be required for re-entry. Foreign nationals can also change jobs before their contract ends if they obtain permission from their sponsor, the MOI, and the Ministry of Administrative Development, Labor and Social Affairs. However, following the adoption of Law No. 18 of 2020. issued on 30 August 2020 (amending certain provisions of the Labour Law No. 14 of 2004), foreign nationals can change jobs before or after the completion of their employment contract without having to obtain a No Objection Certificate from their employer.
The Law on the Entry, Exit and Residency of Foreign Nationals Law No. 13 of 2018 was issued on 4 September 2018, amending certain provisions of Law No. 21 of 2015.
Under the amendment, Article 7 of Law No. 21 of 2015 has been replaced with a provision that stipulates that an expatriate worker covered under Qatar’s Labor Law has the right to temporarily or permanently exit the country at any time throughout the duration of his or her employment contract without an exit permit.
However, an employer may submit a prior application to the Ministry of Administrative Development, Labor and Social Affairs with the names of the employees that it deems necessary to obtain pre-approval before the employees leave the country due to the nature of their work. The percentage of such workers cannot exceed 5% of the total number of employees.
Employment visas are valid from one to five years and are renew able.
Application for employment visas should be made in Qatar. The application process takes approximately two to four weeks after all documents are received from a foreign national. The following documents are required from an applicant:
A passport
Four passport-size photos
Apostilled bachelor’s degree certificate
For certain nationalities, a health declaration
Proof that the applicant has no criminal record (if required)
G. Residence permits
Residence permits are generally granted to foreigners only if they have valid employment visas. Foreigners must leave the country when their employment terminates. If they do not have another job offer and contract, they must leave; otherwise, they can trans fer their sponsorship to the new company. However, foreign nationals and members of their immediate family who own land or property rights in leased properties are entitled without sponsor ship to residence permits for five years with renewal options for the duration of their interests in their properties. In addition, foreign nationals with investments in businesses under the provi sions of the Foreign Capital Investment Law No. 13 of 2000 are also entitled to entry visas and residence permits for five years with renewal options over the period of their investments.
Residence visas may also be issued to professionals, including doctors, accountants and lawyers, if they are sponsored by Qatari nationals or Qatari companies and if the necessary permits are obtained from the relevant government department.
H. Family and personal considerations
Family members. Qualifying individuals who have resident permits can sponsor their spouse and children for the obtaining of residence permits in Qatar. The non-working spouse of a holder of an employment visa does not automatically receive the same type of visa. An independent application must be filed.
Property ownership. Foreign nationals may not own property in Qatar, other than in designated real estate developments, includ ing the Al Khor Resort, the Pearl of Qatar Island and West Bay Lagoon. With the exception of these developments, ownership is restricted to Qatari and GCC nationals. Foreign nationals may purchase the right to enjoy the use of apartments in multistory buildings in residential areas for periods of up to 99 years.
I. Immigration and visas in the QFC
The QFC provides immigration services to QFC group entities and QFC firms, including their employees, family members and
business visitors. All immigration applications and queries should only be submitted to the QFC, unless otherwise directed.
The QFC provides access to a one-stop-shop immigration service that includes the following:
• A fully dedicated QFC team that is available to process and assist in immigration applications
• Privileges and exemptions that are only available to QFC enti ties (which result in lower documentation requirements)
• A dedicated Ministry of Interior specialized office at the QFC that handles only QFC entities’ applications and provides on-site eye scan, fingerprint and identification printing services
The QFC levies service charges for immigration services and administrative processing that are slightly higher than the State. The amount of the charges varies subject to the QFC’s discretion. Service charges and fees are published in an Immigration Service Guide published in the immigration module of the QFC Portal. The processing times under the QFC are generally shorter than those experienced under the State administration.